9911796707
TMI Blog2018 (1) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: "(a1) That this Hon'ble Court be pleased issue writ of certiorari or writ in the nature of certiorari calling for the records and proceedings of the Seizure Memorandum dated 31.10.2017 and the Provisional Release Order dated 03.11.2017 and quash and set aside the same; (a2) That this Hon'ble Court be pleased to issue a writ or an order in the nature of a writ, more particularly, a writ of mandamus directing the Respondents herein to withdraw the Seizure Memorandum dated 31.10.2017 and release the consignments under Bills of Entry No.3210940 and No.3211093 both dated 12.9.2017 and Bills of Entry No.3327768 and No. 3327769 both dated 21.9.2017 herein listed at Exhibit B, finally for home consumption;" 3] At the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in Sri Lanka. If these competent statutory authorities issued certificates to the effect that the goods are of Sri Lankan origin and they satisfy the terms and conditions of the treaty, there is no power in the Customs Authorities acting under the Customs Act 1962 to go behind the certificates which are issued by the statutory authority and question their contents. Precisely that is done in this case and that is why he would submit that there is no reason to believe that the goods are not of Sri Lankan origin. Secondly, once there are certificates on record then those certificates cannot be doubted nor their genuineness and authenticity questioned in the manner done by the authorities namely, by seizing the goods. They are extremely cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. It is thus a dubious mode by which dutiable goods are sought to be imported duty free. We should not, in the exercise of writ jurisdiction, scuttle these investigations midway. Even the conditions imposed for release of the goods are not unfair, unjust and illegal. Therefore, Mr. Jetly seeks to distinguish the judgment relied upon by Mr. Nankani. He also invites our attention to the two affidavits-in-reply filed to the petition and particularly the statement which is to be found at page 116 of the paper book, paragraph 3 of the additional affidavit-inreply. 7] With the assistance of Mr. Nankani and Mr. Jetly, we have perused the petition and all the annexures thereto. Upon perusal of these materials, we are of the opinion that when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner as to whether the petitioner is ready and willing to execute a bond as demanded by the authorities and in addition, furnish a bank guarantee so as to secure at least part of the duty demand, which eventually may be raised. Mr. Nankani, after taking instructions, states that today the demand is to secure the revenue by a bank guarantee in addition to furnishing the bond to the extent of 150% of the duty demanded. If the goods are worth Rs. 3.50 crores and today when they are lying for three months in the custody of the Customs, it will be unfair to insist on compliance with these conditions. We must therefore, make an appropriate adjustment. On further instructions, Mr. Nankani states that the petitioner would execute a bond as d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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